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4 documents
Franking debits: refund of income tax - refund of a film tax offset
Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?
Income tax: for the purposes of Division 376 of the Income Tax Assessment Act 1997 , are some insurance premiums excluded from film production expenditure?
Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of the Income Tax Assessment Act 1997 ?